Pacific West Foundation

Nonprofit profile at a glance

EIN
261752789
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
Fullerton, CA, USA
Phone
7147942647
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$1,535,986
Expenses
$1,480,537
Assets
$265,304
Liabilities
$48,065

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • SCOTT MAHAFFY (PRESIDENT)
  • LOGAN MAHAFFY (VICE PRESIDENT)

People named in this filing

  • SCOTT MAHAFFY (PRESIDENT)
  • LESELY MAHAFFY (SECRETARY)
  • LOGAN MAHAFFY (VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a safe, inclusive, and engaging environment where youth can develop self-esteem, sportsmanship, and teamwork through the sport of flag football. Our mission is to foster personal growth, physical fitness, and community spirit by offering a competitive and fun league for boys and girls aged 4 to 16, ensuring every player has the opportunity to thrive both on and off the field.

What it reported doing in 2025

Provide a safe and nurturing environment for youth to develop self-esteem, sportsmanship, fair play, and teamwork through a competitive flag football league. Our program serves boys and girls aged 4 to 16, offering them the opportunity to engage in physical activity, learn valuable life skills, and build lasting friendships. By promoting a healthy and active lifestyle, we aim to foster personal growth and community spirit among our participants. We also offer optional head safety equipment to ensure the well-being of our players, emphasizing our commitment to safety and inclusivity.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.4%; rating input score 68
  • Program expense ratio: 71.2%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.6%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 42.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 39.6% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 37.6% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 68.4% of revenue deployed · 71.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.